Finding 1216636 (2025-003)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2025
Accepted
2026-06-04
Audit: 403102

AI Summary

  • Core Issue: The District failed to report student enrollment information to the NSLDS accurately and on time.
  • Impacted Requirements: This affects compliance with federal regulations regarding enrollment reporting for financial aid programs.
  • Recommended Follow-Up: The District needs to improve internal controls to ensure timely and accurate reporting of enrollment status changes.

Finding Text

Student Financial Assistance Cluster Federal Supplemental Educational Opportunity Grants, ALN 84.007; Federal Work- Student Program, ALN 84.033; Federal Pell Grant Program, ALN 84.063; Federal Direct Student Loans, ALN 84.268 U. S. Department of Education, Program Year 2024-2025 Type of Finding – Material Weakness in Internal Control Over Compliance Criteria or Specific Requirement – Special Tests and Provisions – Enrollment Reporting (34 CFR 690.93(b)(2); 34 CFR 682.610; 34 CFR 685.309. Institutions are required to report enrollment information. Condition – The District did not report timely and accurate student status information to the National Student Loan Data System (NSLDS). Cause – The District’s internal controls related to NSLDS reporting did not ensure status changes were reported timely and accurately. Effect or Potential Effect – Incorrect enrollment information was reported to NSLDS, and some of the information was not reported timely, leading to being not in compliance with requirements noted above. Questioned Costs – None. Context – Out of a population of 5,036 students who received Pell Grants or Federal Direct Loans during the 2024-2025 award year and also had an increase or decrease in enrollment, graduated, or withdrew, a sample of 40 students was selected for testing. Our sample was not, and was not intended to be, statistically valid. Of the 40 students tested, 16 students’ enrollment information was incorrectly reported to NSLDS or not reported timely. Identification as a Repeat Finding, if Applicable – Yes Recommendation – The District should update internal controls related to NSLDS reporting to ensure changes in students’ enrollment status are reported in a timely and accurate manner on a recurring basis. Views of Responsible Officials and Planned Corrective Actions – There is no disagreement with the audit finding. See corrective action plan.

Corrective Action Plan

a. Administrator: V.P. Finance/ CFO ................... Victor Parker 601-857-3961 b. Administrator: V.P. Student Services ....... Jennifer Scott-Gilmore 601-857-3250 Student Financial Assistance Cluster: The District did not report timely and accurate student status information to the National Student Loan Data System (NSLDS). The District did not ensure internal controls were in place to ensure timely and accurate reporting. Corrective Action Planned: The Management has implemented additional organizational and internal controls to ensure students' enrollment statuses are reported timely and accurately. In reviewing the causation of the finding, it was determined that it was a personnel error and as of June 2024, there is a new Registrar for Hinds Community College charged with compliance of this requirement. During the AY2024-25, the Registrar worked within the new student information system (SIS) to generate the required student data on a monthly cycle to be submitted to the National Clearinghouse which is then transmitted to NSLDS. This update in internal controls should satisfy future reviews. The correction date was July 2024. With the corrected action taking place July 2024, this will be a continuation into this FY2025 audit.

Categories

Student Financial Aid Special Tests & Provisions

Other Findings in this Audit

  • 1216629 2025-002
    Material Weakness Repeat
  • 1216630 2025-002
    Material Weakness Repeat
  • 1216631 2025-002
    Material Weakness Repeat
  • 1216632 2025-002
    Material Weakness Repeat
  • 1216633 2025-003
    Material Weakness Repeat
  • 1216634 2025-003
    Material Weakness Repeat
  • 1216635 2025-003
    Material Weakness Repeat
  • 1216637 2025-004
    Material Weakness Repeat
  • 1216638 2025-004
    Material Weakness Repeat
  • 1216639 2025-004
    Material Weakness Repeat
  • 1216640 2025-004
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.063 FEDERAL PELL GRANT PROGRAM $29.66M
84.268 FEDERAL DIRECT STUDENT LOANS $14.06M
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $1.65M
84.047 TRIO UPWARD BOUND $913,287
84.002 ADULT EDUCATION - BASIC GRANTS TO STATES $812,574
84.031 HIGHER EDUCATION INSTITUTIONAL AID $769,781
17.258 WIOA ADULT PROGRAM $759,369
17.278 WIOA DISLOCATED WORKER FORMULA GRANTS $643,544
10.568 EMERGENCY FOOD ASSISTANCE PROGRAM (ADMINISTRATIVE COSTS) $457,852
84.425 EDUCATION STABILIZATION FUND $452,757
84.044 TRIO TALENT SEARCH $397,674
84.116 FUND FOR THE IMPROVEMENT OF POSTSECONDARY EDUCATION $372,327
84.042 TRIO STUDENT SUPPORT SERVICES $341,105
84.033 FEDERAL WORK-STUDY PROGRAM $323,943
47.076 STEM EDUCATION (FORMERLY EDUCATION AND HUMAN RESOURCES) $315,709
84.007 FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS $302,217
20.205 HIGHWAY PLANNING AND CONSTRUCTION $299,718
17.259 WIOA YOUTH ACTIVITIES $169,521
89.003 NATIONAL HISTORICAL PUBLICATIONS AND RECORDS GRANTS $87,568
14.251 ECONOMIC DEVELOPMENT INITIATIVE, COMMUNITY PROJECT FUNDING, AND MISCELLANEOUS GRANTS $73,013
20.106 AIRPORT IMPROVEMENT PROGRAM, INFRASTRUCTURE INVESTMENT AND JOBS ACT PROGRAMS, AND COVID-19 AIRPORTS PROGRAMS $63,584
95.010 CONGRESSIONAL DIRECTIVES $55,154
59.037 SMALL BUSINESS DEVELOPMENT CENTERS $51,901
10.558 CHILD AND ADULT CARE FOOD PROGRAM $41,308
43.008 OFFICE OF STEM ENGAGEMENT (OSTEM) $27,771